Maybe ... the child has the right to file a joint tax return with their new spouse. If they don't file a joint return and or they do just to get a refund of withheld taxes then you may be able to claim them if they still qualify as a dependent. Before any of you file you really need to sit down and discuss the situation.
Here are the complete
rules for Claiming an Exemption for a Dependent:
Tests ALL
dependents must pass ......
- You cannot claim any dependents if you, or your spouse if filing jointly,
could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent
unless that joint return is only a claim for refund and there would be no tax
liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S.
citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your
qualifying child or qualifying relative.
Requirements to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother,
sister, half brother, half sister, stepbrother, stepsister, or a descendant of
any of them.
2. The child must be (a) under age 19 at the end of the year and younger than
you (or your spouse, if filing jointly), (b) under age 24 at the end of the
year, a full-time student and younger than you (or your spouse, if filing
jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except
for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for
the year.
5. The child is not filing a joint return for the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more
than one person, you must be the person entitled to claim
the child as a qualifying child.
Requirements to be a Qualifying Relative:
1. The person cannot be your qualifying child or the qualifying child of any
other taxpayer.
2. The person either (a) be related to your in one of the following ways:
Your child, stepchild, foster child, or a descendant of any of them
Your brother, sister, half brother, half sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other direct ancestor, but not foster
parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law.
or (b) must live with you all year as a member of your household (and your
relationship must not violate local law).
3. The person's gross income for the year must be less than $4,000 for 2015
($4,050 for 2016) (social security benefits do not count).
4. You must provide more than half of the person's total support for the year.
There is a very good worksheet to help you determine how much support you
provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf
